Every Jersey resident company registered as a charity is required to file corporate tax returns under Article 16 of the Income Tax (Jersey) Law 1961, and the public notice published each year in the Jersey Gazette.
The deadline for corporate tax return submission is midnight on 30 November for the year following the year of assessment. For example, the 2022 corporate tax return deadline is 30 November 2023.
The corporate tax return must be filed online.
How to register for online corporate tax returns
Step 1: Register your entity for online filing
To register your entity:
- Submit corporate tax return
on our homepage, select 'Begin Registration' and 'Company Registration'
you will be given a User ID and asked to create a password
an activation PIN will be posted to you within 10 days once your registration has been processed
Step 2: Activate your account
You will only need to enter your activation PIN once. To activate your account:
- on our homepage, log on with the user ID you were given and the password you created
- enter the PIN you were sent and select 'Activate'
- you are now able to access services for the company
Step 3: File your corporate tax return
To complete your corporate tax return:
- login, select 'Access Service', select the year you wish to submit and select 'Submit Return'
- complete your return, guidance is available at each section by pressing the 'i' button. You can also save your return and go back to it at a later date by pressing save
- once you have completed your return, there is an option to print under 'View Return Details'
- make sure you select 'Submit' once you have completed your return. When you get a lodgement reference that means we have received your return
There is no requirement to submit financial statements with the corporate tax return for charities. However, we may ask to see them in the future for audit purposes.